Company produces one product. Given production volume of 5200 units in March and 6200 units in April. Direct materials of $93.70 per unit in March and $93.70 in April. Direct labor of $27.60 per unit in March and $27.60 in April. Mfg Overhead of $80.30 per unit in March and $72.30 in April. What is the total variable manufacturing cost per unit